Search
Village of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… our audit was to review the Village’s financial condition and selected financial operations for the period March 1, 2012 to March 18, 2013. Background … we found several material errors in the maintenance of the accounting records and related reports. As such, the Board …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Examples from GASB Statement 34 - Statement of Cash Flows
… other payables (297,446) (86,643) (384,089) 475,212 Accrued expenses (4,251,369) 11,520 (4,239,849) …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsTown of White Creek – Board Oversight of Financial Activities (2013M-64)
… 30, 2012. Background The Town of White Creek is located in Washington County and has a population of approximately … The Board also was unaware that the Town was not in compliance with payroll tax filing or payment requirements … Ensure that the Budget Officer has the necessary training in municipal accounting and the Town’s software to help her …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64DiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… risks and potential changes at the federal level, calls for careful budgeting on the part of local officials to … of 2.8% in 2024 outpaced the rest of the state (0.6%) for the third consecutive year. Growth in the city’s … the number of tourists, which nearly matched 2019 levels for the first time since the pandemic. Aggregate county …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Opinion 2004-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Employment Contracts (law partner of school …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4Opinion 88-56
… in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales (fire district commissioner an employee of firm … doing business with district) -- Exceptions (remuneration and duties exception) GENERAL MUNICIPAL LAW, §§800(3)(c), … Law, §802(1)(b) is applicable. This is in response to your letter asking whether a fire district commissioner who …
https://www.osc.ny.gov/legal-opinions/opinion-88-56DiNapoli: CDTA Overtime Expenses and Ridership Growing
… $7.4 million of overtime pay. More than 10 percent of all CDTA employees were reported to have overtime amounts …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-cdta-overtime-expenses-and-ridership-growingComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea of Former Highway Superintendent in Public Corruption Case
… to the charge of Grand Larceny in the Second Degree, a Class C Felony. As part of a plea agreement, Burlew will be … will also pay $65,000 in restitution to cover the cost of what was stolen. “Mr. Burlew plundered the public’s town …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-former-highway-superintendent-publicII.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… BUDGETARY (CASH) BASIS The minimum financial reporting requirements for monthly, quarterly, and … Selected Departmental Disbursements HCRA Resources Fund – Statement of Cash Receipts and Disbursements by Account … State Fund Structure and List of Joint Custody Funds Other supplemental information provided includes, but is not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … and county treasurer within the timeframes established by state law. As a result, funds were not provided to finance … in a timely manner. The tax collector did not remit taxes to the town supervisor at least weekly, as required by …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsAndes Central School District - Cafeteria Operations (2019M-26)
… School lunch fund operating deficits averaged $67,000 over the last three years (excluding general fund transfers). The … for breakfast and second lowest for lunch as compared to all Delaware County school districts. Internal controls … could be improved. Key Recommendations Consider ways to encourage more daily participation for breakfast and lunch …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/andes-central-school-district-cafeteria-operations-2019m-26Village of Canisteo - Clerk Treasurers' Records and Reports (2018M-243)
… for, recorded and reported all financial transactions in a timely manner. Key Findings The former Clerk-Treasurer … for recorded and reported all financial transactions in a timely manner …
https://www.osc.ny.gov/local-government/audits/village/2019/04/05/village-canisteo-clerk-treasurers-records-and-reports-2018m-243Southern Cayuga Lake Intermunicipal Water Commission – Financial Operations (2015M-149)
Southern Cayuga Lake Intermunicipal Water Commission Financial Operations 2015M149
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/09/11/southern-cayuga-lake-intermunicipal-water-commission-financial-operationsVendor File Advisory No. 6
… of the State Comptroller (OSC) added new Sections in Chapter X of the Guide to Financial Operations regarding … specifics, please visit: Guide to Financial Operations, Chapter X, Section 4.A.1 - Vendor Designations Guide to Financial Operations, Chapter X, Section 4.A.1 - Vendor Classifications Guide to …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/6-gfo-update-vendor-designationsTown of Perinton - Financial Management and Information Technology (2017M-232)
… indicated they plan to initiate corrective action. … Town of Perinton Financial Management and Information Technology …
https://www.osc.ny.gov/local-government/audits/town/2018/06/29/town-perinton-financial-management-and-information-technology-2017m-232Ardsley Union Free School District – Reserve Funds (2015M-348)
… 2, 2015. Background The Ardsley Union Free School District is located in the Village of Ardsley in Westchester County. … operates three schools with approximately 2,060 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/ardsley-union-free-school-district-reserve-funds-2015m-348Carle Place Water District – Procurement (2014M-18)
Carle Place Water District Procurement 2014M18
https://www.osc.ny.gov/local-government/audits/district/2014/04/04/carle-place-water-district-procurement-2014m-18XII.9.A Obtaining Statewide Financial System Payment Data – XII. Expenditures
… agencies with guidance on obtaining historical data for payments made in the Statewide Financial System (SFS). … Transaction Preparation: Agencies may need historical data for payments made in the SFS for various purposes, including internal audits and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9a-obtaining-reports-or-information-office-state-comptrollerState Agencies Bulletin No. 1981
… Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. … State Agencies Bulletin No 1981 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1981-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-2022